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COCA-COLA CO. & SUBS. v. COMMISSIONER

Docket No. 31183-15.

155 T.C. 145 (2020)

155 T.C. No. 10

THE COCA-COLA COMPANY AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 18, 2020.

Attorney(s) appearing for the Case

John B. Magee, Kevin L. Kenworthy, Sanford W. Stark, Saul Mezei, Steven R. Dixon, Carl Terrell Ussing, Lisandra Ortiz, Lamia R. Matta, Michael D. Kummer, Hans D. Gerling-Ritters, and John F. Craig III, for petitioner.

Jill A. Frisch, Anne O'Brien Hintermeister, Julie Ann P. Gasper, Heather L. Lampert, Curt M. Rubin, Lisa M. Goldberg, Huong T. Bailie, David D. Duncan, Eli Hoory, Rebecca J. Kalmus, Veronica L. Richards, Michael A. Sienkiewicz, Duy P. Tran, and Travis A. Vance, for respondent.

CONTENTS

FINDINGS OF FACT 153

I. International Structure 153

A. Supply Points 153

B. Service Companies 154

C. Bottlers 155

II. The Coca-Cola System 156

A. Integrated Management 156

B. Functions Performed 158

1. Manufacturing 158 a. R&D 158 b. Quality Assurance 159 c. Concentrate Production 160 d. Beverage Production...

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